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REGISTERED NUMBER: 12126364 (England and Wales)















Financial Statements for the Year Ended 31 July 2023

for

Koulermos Building Contractors Limited

Koulermos Building Contractors Limited (Registered number: 12126364)






Contents of the Financial Statements
for the Year Ended 31 July 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Koulermos Building Contractors Limited

Company Information
for the Year Ended 31 July 2023







DIRECTOR: Z G Avraam





REGISTERED OFFICE: 105 Seven Sisters Road
London
N7 7QR





REGISTERED NUMBER: 12126364 (England and Wales)





ACCOUNTANTS: C. Charles & Co
Chartered Certified Accountants
105 Seven Sisters Road
London
N7 7QP

Koulermos Building Contractors Limited (Registered number: 12126364)

Balance Sheet
31 July 2023

31.7.23 31.7.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 12,500 12,500
Tangible assets 5 15,202 7,240
27,702 19,740

CURRENT ASSETS
Debtors 6 6,797 8,297
Cash at bank and in hand 114,066 125,008
120,863 133,305
CREDITORS
Amounts falling due within one year 7 91,737 96,466
NET CURRENT ASSETS 29,126 36,839
TOTAL ASSETS LESS CURRENT
LIABILITIES

56,828

56,579

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 56,728 56,479
56,828 56,579

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 17 October 2023 and were signed by:





Z G Avraam - Director


Koulermos Building Contractors Limited (Registered number: 12126364)

Notes to the Financial Statements
for the Year Ended 31 July 2023

1. STATUTORY INFORMATION

Koulermos Building Contractors Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

Koulermos Building Contractors Limited (Registered number: 12126364)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2023

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 August 2022
and 31 July 2023 12,500
NET BOOK VALUE
At 31 July 2023 12,500
At 31 July 2022 12,500

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 August 2022 11,790
Additions 12,954
Disposals (3,760 )
At 31 July 2023 20,984
DEPRECIATION
At 1 August 2022 4,550
Charge for year 2,683
Eliminated on disposal (1,451 )
At 31 July 2023 5,782
NET BOOK VALUE
At 31 July 2023 15,202
At 31 July 2022 7,240

6. DEBTORS
31.7.23 31.7.22
£    £   
Amounts falling due within one year:
Trade debtors 1,500 8,297

Amounts falling due after more than one year:
Other debtors 5,297 -

Aggregate amounts 6,797 8,297

Koulermos Building Contractors Limited (Registered number: 12126364)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2023

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.23 31.7.22
£    £   
Trade creditors (1 ) 1,290
Taxation and social security 6,561 19,369
Other creditors 85,177 75,807
91,737 96,466